Rasyid, KamalDwi (2014) Analisis Perbedaan Standar Akuntansi Pemerintahan (Sap) Berbasis Cash Towards Accrual (Pp No. 24/2005) Dengan Sap Berbasis Accrual (Pp No. 71/2010) (Studi Kasus Di Pemerintah Kota Batu). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menjelaskan Standar Akuntansi Pemerintahan (SAP) berbasis Cash Towards Accrual (CTA) (PP No. 24 Tahun 2005) di Pemerintah Kota Batu yaitu Perwali Kota Batu No. 44 Tahun 2011 tentang Kebijakan Akuntansi Pemerintah Kota Batu dan pedoman penerapan SAP Accrual Basis (AB) (PP No. 71 Tahun 2010) pada Pemerintah Daerah (Permendagri No. 64 Tahun 2013), serta menganalisis berbagai perbedaan-perbedaannya, khususnya dalam pengakuan, pengukuran serta penyajian dan pengungkapan laporan keuangan. Melalui metode deskriptif dengan pendekatan studi kasus di Pemerintah Kota Batu, penelitian ini menghasilkan suatu pandangan mengenai SAP AB (PP 71 Tahun 2010) merupakan pengembangan dari SAP CTA. Tidak hanya berbentuk karakteristik pengakuan pos-pos laporan keuangan, namun juga pengaturan yang terinci atas beragamnya informasi dalam pengukuran maupun penyajian dan pengungkapannya di laporan keuangan. Selain itu juga ditemukan perbedaan lainnya, yaitu perbedaan atas pengaturan terinci lainnya yang hanya ditemukan dalam Kebijakan Akuntansi Pemerintah Kota Batu No. 44 Tahun 2011.
English Abstract
The purpose of this research is to explain the Governmental Accounting Standards (SAP) Cash Towards Acrrual-based (CTA) under PP No. 24 Tahun 2005 in Local Government of Batu and the guidelines of implementation Accrual Based (SAP) in local government under Permendagri No. 64 Tahun 2013. This research also analyze the differences among them, especially in recognition, measurement, presentation and disclosure of financial statement. By using a descriptive method with case study in Local Government of Batu, this research generate that the development of Accrual Based (AB) SAP is based on Cash Towards Accrual-based (CTA) SAP. The difference among them not only change the characteristics of recognition, but also, has an impact on diversity of information and detailed setting about them in measurement, presentation and disclosure at the financial statement. It also has another difference among them, as known as the detailed setting about accounting policies at Local Government of Batu.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/388/051406954 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 29 Oct 2014 13:30 |
| Last Modified: | 21 Oct 2021 02:59 |
| URI: | http://repository.ub.ac.id/id/eprint/107417 |
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